2019-10-09

OECD BEPS action plan Overview 5 10 September 2013Base Erosion and Profit Shifting BEPS action plan Comprehensive action plan published on 19 July 2013 and now endorsed by G20 in St Petersburg: • Identifies 15 actions that are required to address BEPS; • Sets deadlines for actions (the majority within 24 months); and

Action 12. Require taxpayers to disclose their aggressive tax LOB/PPT and PE. BEPS: substance, the new definition of the permanent establishment. Impact on the commissionaire agreement. BEPS: Discussion Draft on Action 1 (Digital Economy)On 24 March 2014, the OECD issued, for public comment, its long-awaited discussion draft on BEPS Action 1 BEPS Project. Feb 2013 . OECD publishes background report on Addressing BEPS. July 2013.

Beps action plan ppt

isbn 978-92-64-20270-2 -:HSTCQE=WUW\UW: 23 2013 33 1 P Action Plan on base Erosion and Profit shifting Contents Chapter 1. Introduction Chapter 2. Background Chapter 3. February 2013, OECD and G20 countries adopted a 15-point Action Plan to address BEPS in September 2013. The Action Plan identified 15 actions along three key pillars: introducing coherence in the domestic rules that affect cross-border activities, reinforcing substance requirements in the existing international standards, and improving transparency 2020-08-13 · The OECD Committee on Fiscal Affairs (CFA), bringing together 44 countries on an equal footing (all OECD members, OECD accession countries, and G20 countries), has adopted a final set of deliverables described in the Action Plan.

ebherlin@gmail.com Version 2018 https://es.slideshare.net/Ebherlin/comandos-abreviaturas-utilitarios-autocad-201… 28 sep.

1 OECD BEPS action plan 3 2 Background 5 3 Key messages for Jersey based businesses 9 4 BEPS – Impact for Jersey 11 5 Next steps 14 6 Resources and contacts 16 7 Appendix 1 – BEPS action plan actions 19 8 Appendix 2 – Discussion questions 28 Base Erosion and Profit Shifting 10 September 2013 2

The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. NEW DISCUSSION DRAFT ON ACTION 6 OF THE BEPS ACTION PLAN (PREVENT TREATY ABUSE) New discussion draft Paragraph 5 of the Report on the work on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan (the “Report”) indicates that follow-up work will be done on certain aspects of the Report : The BEPS Project consists of a 15-point Action Plan. The Actions are wide-ranging and consider, among other things, hybrid entities and instruments, interest deductibility, double tax treaty abuse, permanent establishment status and transfer pricing. The BEPS Action Plan will largely need to be implemented by the participating countries.

implementation of its Action Plan on BEPS. 1 While countries in Europe and North America may appear to have the strongest voices in the debate, many countries in Latin America are influencing— and being influencedby — the

They also aim to prevent international companies from paying little or no tax. After 2 years The BEPS Action Plan was developed at the request of the G20 in response to growing public concern about base erosion and profit shifting. BEPS generally refers to tax-planning strategies that exploit differences in domestic and international tax rules to shift profits to low or no tax jurisdictions where there may be little or no economic activity. OECD 는 2014 년 9 월 16 일 ‘국제적 세원잠식과 소득이전 실행계획(BEPS Action Plan, 이하 “BEPS 실행계획”)’ 중 2014 년에 발표 예정인 7 개의 실행계획을 발표하습니다 . BEPS 실행계획에서는 글로벌 Alternative Policies in BEPS Action Plan 1.

Action 5. Action 2. Action 8-10. Action 4. Action 3. Action 6. Action 13.
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2018 — BEPS-projektet resulterade i ett åtgärdspaket av 15 rapporter om de Konventionen har upprättats så att PPT är presumtionen dvs.

Developing a Multilateral Instrument on BEPS (Action 15). The 2014 BEPS Package will be presented to the G20 Finance Ministers at their meeting in Cairns, Australia, on September 20 and 21, and then (if approved) to the G20 Leaders at their meeting in Brisbane in November 2014. The remaining eight BEPS Action Plan deliverables are due in 2015.
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OECD BEPS Action Plan: Moving from talk to action in Europe Overview The OECD Action Plan on BEPS, introduced in 2013, set out 15 specific action points to ensure international tax rules are fit for an increasingly globalized, digitized business world and to prevent international companies from paying little or no tax.

Mobility of Work mandated by the Action Plan on BEPS (Action 1). 20 Sep 2014 The OECD's BEPS Action Plan update report on Action 5 outlines however, countries should adopt either a LOB or a PPT rule with a. and practical cases. Irma Mosquera Valderrama BEPS Action 6: Treaty Abuse.

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12 Dec 2018 This follows the BEPS Action 6 final report on 'Preventing the Thus far, the majority of signatories to the MLI have opted for a PPT only.

18. Action 11 – Measuring and Monitoring BEPS. 19.